Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
GST
Dated:- 9-9-2017
The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:
\nList of Goods where changes in rates have been recommended.
\nChanges with regard to services
\nIncrease in rate of the Compensation Cess
\n * In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
\nSl. No.
\nDetails \/ Return
\nTax Period
\nRevised due date
\n1
\nGSTR-1
\nJuly, 2017
\n10-Oct-17
\nFor registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017
\n2
\nGSTR-2
\nJuly, 2017
\n31-Oct-17
\n3
\nGSTR-3
\nJuly, 2017
\n10-Nov-17
\n4
\nGSTR-4
\nJuly-September, 2017
\n18-Oct-17 (no change)
\nTable-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispen<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er of an e-way bill, irrespective of the value of the consignment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tard powder = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ether, with or without = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n other animal carving material and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ena = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nds = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017 GSTDated:- 9-9-2017The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers: List of Goods where changes in rates have been recommended. Changes with regard to services Increase … Continue reading “Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7674","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7674"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7674\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n\tPresently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths' and silversmiths' wares as covered under Chapter 71 which do not require e-way bill.
\n\tFORM GST TRAN-1 can be revised once.
\n\tThe due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.
\n\tThe registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n28%
\n18%
\n5.
\n2106
\nBatters, including idli \/ dosa batter
\n18%
\n12%
\n6.
\n2304, 2305,
\nOil cakes
\nNil for
\n5%
\n2306
\ncattle feed
\n[irrespective of
\n5% for
\nother uses
\n7.
\n2306
\nCotton seed oil cake
\nNil for
\ncattle feed
\n5% for
\nend use]
\nNil
\n[irrespective of
\nend use]
\nother uses
\n8.
\n3307 41 00
\nDhoop batti, dhoop, sambhrani and
\n12%
\n5%
\nother similar items
\n9.
\n3926
\nMedical grade sterile disposable
\n28%
\n18%
\ngloves of plastics
\n10.
\n3926
\nPlastic raincoats
\n28%
\n18%
\n11.
\n4016
\nRubber bands
\n28%
\n12%
\n12.
\n4016
\nRice rubber rolls for paddy de-husking
\n28%
\n18%
\nmachine
\n13.
\n4907
\nDuty Credit Scrips
\n12%
\n5%
\n14.
\n50 to 55
\nKhadi fabric, sold through Khadi and
\n5%
\nNil
\nVillage
\nIndustrries Commission's
\noutlets
\n15.
\n5801
\nCorduroy fabrics
\n12%
\n5% [with no
\nrefund of ITC]
\n16.
\n5808
\nSaree fall
\n12%
\n5%
\n17.
\n6501
\nTextile caps
\n18%
\n12%
\n18.
\n6912
\nIdols made of clay
\n28%
\nNil
\n19.
\n44, 68, 83
\nIdols of wood, stone [including
\n28%
\n12%
\nmarble] and metals [other <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhandles.
\n5%
\nNil
\nNote: Phool bahari jhadoo is already at
\nNil GST.
\n27.
\n9613
\nKitchen gas lighters
\n28%
\n18%
\n28.
\nAny Chapter
\nRosaries and prayer beads
\n18%
\n5%
\n29.
\nAny Chapter
\nHawan samagri
\nApplicable
\n5%
\nrate
\n30.
\n4419
\nTable and Kitchenware etc. of wood
\n18%
\n12%
\n31.
\n4601, 4602
\nGrass, leaf and reed and fibre products,
\n12%
\n5%
\nincluding mats, pouches, wallets
\n32.
\n4823
\nPaper Mache articles
\n18%
\n5%
\n33.
\n68
\nStone inlay work
\n28%
\n12%
\n34.
\n6802
\n28%
\n12%
\nStatues, statuettes, pedestals; high or
\nlow reliefs, crosses, figures of animals,
\nbowls, vases, cups, cachou boxes,
\nwriting sets, ashtrays, paper weights,
\nartificial fruit and foliage, etc; other
\nornamental goods essentially of stone.
\n-2-
\nLIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
\nBY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
\nS.
\nHSN
\nDescription
\nPresent
\nNo.
\nGST Rate
\nRecommended
\nGST rate
\n35.
\n6909
\nPots, jars and similar articles of a kind
\nused for the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\narticles of these materials (including
\narticles obtained by moulding)];
\narticles of coral
\n28%
\n12%
\n18%
\n12%
\n28%
\n12%
\nThe issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container
\nand bearing a registered brand name, was also discussed by the GST Council. After detailed
\ndeliberations, the Council recommended that the following amendments may be made to the
\nexisting Notifications, so as to provide that:
\n1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for
\nthe purposes of levy of 5% GST, irrespective of whether or not such brand is
\nsubsequently deregistered.
\n2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be
\ntreated as a registered brand for the purposes of levy of 5% GST.
\n3) A brand registered as on 15.05.2017 under any law for the time being in force in
\nany other country shall also be deemed to be a registered brand for the purposes of
\nlevy of 5% <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n21.
\nNanduni
\n22.
\nRudra Veena
\n23.
\nSaraswati Veena
\n24.
\n25.
\nYazh
\nVichitra Veena
\n26. Ranjan Veena
\n27. Triveni Veena
\n28. Chikara
\n29. Dilruba
\n30.
\nEktara violin
\n31.
\nEsraj
\n32.
\nKamaicha
\n33. Mayuri Vina or Taus
\n34.
\nOnavillu
\n35. Behala(violin type)
\n36. Pena or Bana
\n37.
\nPulluvan veena
\none stringed violin
\n38.
\nRavanahatha
\n39.
\nFolk sarangi
\n40.
\nClassical sarangi
\n41.
\nSarinda
\n42.
\nTar shehnai
\n43.
\nGethu or Jhallari
\n44.
\nGubguba or Jamuku – Percussion string instrument
\n45. Pulluvan kutam
\n-5-
\nAnnexure
\nLIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
\nBY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
\n46.
\nSantoor – Hammered chord box
\n47.
\nPepa
\n48. Pungi or Been
\n49.
\nIndian Harmonium: Double reed
\n50.
\nKuzhal
\n51.
\nNadaswaram
\n52. Shehnai
\n53. Sundari
\n54. Tangmuri
\n55. Alghoza – double flute
\n56.
\n57.
\n58.
\nBansuri
\nVenu (Carnatic flute) Pullanguzhal
\nMashak
\n59. Titti
\n60. Sruti upanga
\n61.
\nGogona
\n62.
\nMorsing
\n63.
\nShruti box
\n64.
\nHarmoniu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n104. Chenda
\n105. Dollu
\n106. Dhak
\n107. Dhol
\n108. Dholi
\n109. Idakka
\n110. Thavil
\n111. Udukai
\n112. Chande
\n113. Nagara – pair of kettledrums
\n114. Pambai – unit of two cylindrical drums
\n115. Parai thappu, halgi – frame drum played with two sticks
\n116. Sambal
\n117. Stick daff or stick duff – daff in a stand played with sticks
\n118. Tamak'
\n119. Tasha – type of kettledrum
\n120. Urumee
\n121. JaltarangChimpta – fire tong with brass jingles
\n122. Chengila – metal disc
\n123. Elathalam
\n124. Geger – brass vessel
\n125. Ghatam and Matkam (Earthenware pot drum)
\n126. Ghungroo
\n127. Khartal or Chiplya
\n128. Manjeera or jhanj or taal
\n129. Nut – clay pot
\n130. Sankarjang – lithophone
\n131. Thali – metal plate
\n132. Thattukazhi mannai
\n133. Kanch tarang, a type of glass harp
\n134. Kashtha tarang, a type of xylophone
\n*****
\n-7-
\nDocument 2Increase in rate of the Compensation Cess on certain specified motor vehicles
\nAs per discussions in the GST Council Meeting held on 9th September, 2017:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n